PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING

OKTARIA, LARAS (2020) PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

LARAS OKTARIA. The Influence Of Tax Avoidance and Profitability on Firm Value With Dividend Policy As Moderating Variable On Manufacture Companies Listed in Indonesian Stock Exchange at 2016 – 2018. Faculty of Economics, Universitas Negeri Jakarta, 2020. This study aims to analyze the effect of tax avoidance and profitability on the firm value with dividend policy as moderating variable with objects of manufacturing sector listed in Indonesia Stock Exchange (IDX) period 2016 – 2018. This study uses secondary data in the form of financial reports and historical stock price. The technique used in sampling was purposive sampling and as a result there are 84 total observations. This study using Multiple Regression Analysis and Moderated Regression Analysis (MRA) to test the five hypotheses with a significance level of 5% through Eviews Version 10. In this study, tax avoidance is measured using CETR, profitability is measured using EPS, dividend policy is measured using DPR, and firm value is measured using PBV. Based on the result of regression analysis, tax avoidance does not affect the firm value. Meanwhile, profitability has a negative and significant effect. Dividend policy as moderating variable has a positive effect on firm value and able to moderate the relationship between tax avoidance and profitability to firm value. The result of this study indicate that high and low profitability and dividends distributed to the holders shares can affect the firm value. High dividend payout can be a positive signal for investors, so that they can increase company stock price which will have an impact on firm value. Keywords: Tax Avoidance, Profitability, Dividend Policy, and Firm Value

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